How to calculate the payment base of social security unit in annual report?

Legal analysis: the unit payment base refers to the total wages paid by the unit during the reporting period, calculated according to the payer's caliber. The actual amount paid in this period refers to the social insurance premium actually paid by the unit during the reporting period, excluding overdue arrears and inter-annual (or inter-quarterly) advance payment. The accumulated arrears of the unit refers to the accumulated amount (principal) of social insurance premiums owed by the unit as of the end of the reporting period.

Legal basis: Article 4 of People's Republic of China (PRC) Social Insurance Law. Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights records, and require social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.